Pro Action of Steuben and Yates Inc

Nonprofit profile at a glance

EIN
160914512
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Bath, NY, USA
Phone
6077762125
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$26,271,480
Expenses
$25,747,909
Assets
$8,488,425
Liabilities
$2,283,605

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • MICHAEL GABRIELLI (PRESIDENT)
  • LINDA JOLLY (VICE PRESIDENT)
  • LAURA ROSSMAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • LAURA ROSSMAN (CHIEF EXECUTIVE OFFICER): $178,226 total reported compensation
  • TODD KESEL (CHIEF FISCAL OFFICER (FORMER)): $152,940 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pro action works to build a community of resilient individuals and families who can meet their basic needs, overcome adversity, and prosper.

What it reported doing in 2025

Early childhood services: head start (hs) - services includes center-based early education programming five days per week during the school year throughout steuben and yates counties. Home visitors support classroom families to advance their goals through family assessments and plans; referrals to community support; informal counseling, advocacy, crisis intervention.early head start (ehs) services - includes center-based programming in bath and hornell for infants and toddlers five days per week throughout the calendar year and home-based services throughout steuben and yates counties offer developmental activities via home visits conducted with the parent and the infant/toddler, along with parenting education opportunities. - 321 total children served (171 hs, 100 ehs, 50 upk) - operated 15, four-year-old classrooms, 3, three-year-old classrooms - operated 1 infant, 1 toddler classrooms - 360 caretakers participated in parenting education via home visits or groups - 224 head start children improve their literacy skills - 528 parents/guardians provide volunteer services to hs & ehs programspro action child care council (paccc) - is a resource and referral service dedicated to helping all parents obtain affordable care to benefit their child and meet complex family needs in steuben and schuyler counties. They build the supply of various child care options and improve the quality of care through community education and caregiver training, technical assistance and tangible support. - 927 child care consultations and referrals provided - 523 families receive subsidy payments - 837 children were served with subsidy payments - 92 educational opportunities were provided to providers, 351 attended - 9 new day care programs openedexpenses $ 19,087,059. Including grants of $ 0. Revenue $ 0.

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.6%; rating input score 93
  • Program expense ratio: 94.4%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.33; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 85; 85th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 27th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 92.6% of revenue deployed · 94.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $24.3M in reported program spending
  • Leadership: top reported pay $178K · 18 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.7M reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.